On the subject of discount rate‚ AT&T uses a discount rate of 5.00% as of December 31‚ 2013. It is the rate used in order to estimate the targeted benefit obligations that must be paid among “participants.” The discount rate used by AT&T is based on some aspects‚ such as a “yield curve” of rates of return of high quality corporate bonds. In fact‚ as of December 31‚ 2013 the discount rate of 5.00% has actually been applied with a .70% increase. This resulted to a decrease on the pension plan benefit
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Nike Nike was founded in 1964 by Philip Knight and Bill Bowerman. They started to design shoes that were lighter‚ better padded‚ and featured waffle like patterns in their rubber sole. At first not much commercial success. After that they started importing low cost‚ high quality running shoes out of Asian countries. A deal was made with Onitsuka to import these hoes to the US‚ there were sold under the brand name ‘Blue Ribbon Shoes’ (BRS). Their initial shipment were only 200 shoes. By 1964 BRS
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1. False. In order for a firm to maximize profits‚ marginal revenue must equal marginal cost. The statement is true if it were specifically being applied to long-run equilibrium under perfect competition. If it is not being applied to that specific instance then the statement is false as profit maximization takes place when marginal revenue equals marginal cost. 2. The Miami plant should continue to operate because it only loses $60‚000 per month compared to possibility of losing $68‚000 (its
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Gannett did a fabulous market research and discovered the crevice‚ which existed in the US market of daily papers and news conveyance. The critical effects was that the business class news plus the hard news was conveyed yet the news which related to the different other occurrence was not dealt with. The clients likewise needed a news where there will be games and different areas identified with lifestyle. They required news which might be well composed in a minimized arrangement however educational
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72. Facts: Recently Latrell purchased a free roundtrip ticket to Milan‚ Italy with a value of $1‚200. The ticket was purchases with Latrell’s frequent flyer miles generated from business travels as a CPA. Those previous business trips were paid by Latrell’s employer and he was not taxed on the travel reimbursement. Issue: How much income‚ if any‚ does Latrell have to recognize as a result of purchasing an airline ticket with frequent flyer miles earned from business travel? Authorities:
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Arnold‚ our 48-year-old Hispanic male patient‚ has shown some improvement in his fasting blood glucose (FBG) level and hemoglobin A1c (HbA1c) level with metformin monotherapy. However‚ we would like to see his FBG at less than 110 mg/dl and his HbA1c at less than 7%. Due to this patient’s desire to only take a single medication and his refusal to alter his lifestyle‚ we have decided to start Arnold on Xigduo XR (dapagliflozin/metformin) 10mg/2000mg once daily‚ taken in the morning with food. It
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DIAGNOSIS OF THE PROBLEM: TiVo was launched in March 1999 and aimed at transferring control from TV networks to consumers. Currently (May 2000) TiVo has a low market penetration (0.04%) but current customers highly satisfied.Experts predicted that the customer base would reach 35000- 80000 by 2000 yearend. PROBLEM IDENTIFICATION: To increase product awareness‚ customer acquisition and sales by modifying the current marketing strategy and also address the emerging competition. SITUATION ANALYSIS:
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Biopure’s two products‚ Hemopure for human use‚ and Oxyglobin for animal veterinary use‚ both represented a new blood substitute based treatment for managing patients’ oxygen requirements in a broad range of potential medical applications. The main issue that is plaguing Biopure is how the possible launch of Oxyglobin will affect the future launch and pricing strategies of Hemopure‚ which could provide a larger return for their investment. Biopure’s strength lies in their ability to market its
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Part A (a) The present value of all future cash flows is a factor in the calculation of Value-in-Use (AASB 136 (30)). The Telstra Ltd management makes assumptions that future operating performance (or cash flow) of the asset can be appropriately predicted based on historical performances and expected future performances (Telstra‚ p94). This complies with AASB 136 (33)‚ (34) and (35). Future net cash flows have to be discount back to present value (AASB 136 (56)). The assumption that Telstra has
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Lucky Prawn Farm is a case that highlights the importance of management and operational strategies and control. At the heart of the startup’s state of affairs is a dire need for additional operational funding due to unforeseen expenditures for its infrastructure requirements (as opposed to requirements for the harvest itselffry‚ feeds‚ etc.). LPF was launched with the vague strategy of raising "above-average returns" with minimal investment. The investors did not have experience in the industry
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